This inventory summary report is an accounting document reflecting the results of a comparison between the actual inventory figures obtained during the physical inventory count and the figures recorded in the company's accounting books.
The applicable documents are based on Circular No. 99/2025/TT-BTC, issued on October 27, 2025, effective from January 1, 2026, and completely replacing Circular 200/2014/TT-BTC.
The form is prepared periodically at the end of the accounting year or on an ad hoc basis when there is an incident or a change in warehouse manager to determine excess or shortage quantities and find the cause of the discrepancy.
The minutes were prepared by the Inventory Committee and included the signatures of the Committee members, the warehouse manager, and the business director approving the processing.
